The Main Department of the State Tax Service in the Odesa region reminds that the Resolution of the Cabinet of Ministers of Ukraine No. 854 of July 25, 2024 (hereinafter – Resolution No. 854) approved the Procedure for the implementation of an experimental project on the functioning of the tax risk management system (compliance risks) in the State Tax Service (hereinafter – the Procedure for the implementation of the experimental project).

Resolution No. 854 initiates the introduction of new approaches to tax risk management (compliance risks) in the STS without directly involving taxpayers.

The purpose of the experimental project is to introduce international management approaches into the organization and activities of the STS, which are based on tax risk management to increase the level of compliance of taxpayers with their tax obligations using the approach, and are based on the assessment of tax risks.

The Procedure for the implementation of the experimental project outlines the main types of risks associated with the failure of taxpayers to fulfill the obligations defined in Art. 16 of the Tax Code of Ukraine, which will be the focus of the tax authority during the implementation of the experimental project: registration risk, reporting risk, payment risk, declaration risk.

In accordance with Resolution No. 854, the STS approved administrative documents that detail the components and processes of the implementation of the experimental project.

The tax risk management system is part of the business processes, goals, strategies and activities of the STS, which provides for a continuous, cyclical, iterative, comprehensive, holistic management process that is carried out in the STS on the basis of tax risks (compliance risks). This system details the provisions of the Procedure for the implementation of the experimental project, approved by Resolution No. 854, which is integrated into the structure and activities of the STS.

The purpose of the State Tax Service of Ukraine during the implementation of the experimental project is to plan and implement measures aimed at ensuring the fulfillment by taxpayers of their tax obligations regarding registration with the tax authority, submission of reports, payment of payments, declaration of tax liabilities, and minimization of risks of non-compliance by taxpayers with the requirements of tax and other legislation, the control over the observance of which is assigned to the STS.

Main Department of the State Tax Service in the Odesa region

tel.: (048) 705-60-18

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